Government debts may be reported differently in governmental and government$$wide statements.

The Alpine school district engaged in the following transactions in its fiscal year ending August $31,20$X$1.$ By law, the district is required to establish a capital projects fund to account for school construction projects and a debt service fund to account for resources legally restricted to the payment of long$$term principal and related interest.

On March $1,$ it issued $$40$ million in general obligation bonds to finance the construction of a new junior high school. The bonds were to mature in $20$ years $(40$ periods$)$ and had a coupon rate of $4$ percent per year $(2$ percent per semiannual period$).$ They were sold for $$38,924,728($a discount of $$1,075,272),$ a price that reflected an annual yield of $4\mathrm{.}2$ percent $(2\mathrm{.}1$ percent per period$).$

On August $31$ the district made its first interest payment of $$800,000.$

During the year the builder with whom the district contracted to construct the building completed approximately $10$ percent of the building and billed the district for $$4$ million.

On August $31,$ the district issued $$10$ million in bond anticipation notes to finance improvements to its athletic facilities. By the time the district issued its fiscal year$$end $20$X$1$ financial statements in December $20$X$1,$ it still had not refinanced these notes and had not yet started construction on the facilities.

In June the district issued $$2$ million in tax anticipation notes. It repaid these notes in September. Interest applicable to the notes for the fiscal year ending August $31,20$X$1,$ was $$25,000,$ all of which was paid in September when the notes matured.

In August, the district settled a lawsuit with a group of former teachers. Per a structured settlement, the district agreed to make several payments totaling $$1,600,000$ to the teachers. The district has a policy of recording long$$term obligations at present value whenever required or permitted by GAAP. It estimates the present value of this settlement to be $$1,350,000.$

What amount relating to these transactions should the district report in its August $31,20$X$1,$ financial statements as:

$1.$ interest expenditure in its debt service fund statement of revenues and expenditures?

$2.$Interest expense in its government$$wide statement of activities?

$3.$Long$$term debt in the capital projects fund balance sheet?

$4.$ Current debt in the capital projects fund balance sheet?

$5.$ Long$$term debt in the debt service fund balance sheet?

$6.$ Bonds payable $($net of bond discount$)$ in the government$$wide statement of net Position?

$7$ Other noncurrent debt in the government$$wide statement of net position?

$8$ Invested in capital assets, in the government$$wide statement of net position?

$9.$ Current liabilities in the general$$fund balance sheet?

Select each response from one of the amounts that follow. An amount may be selected once, more than once, or not at all.

A $-$$$(34,942,147)$

B $-$$$0$

C $-$$$25,000$

D $-$$$800,000$

E $-$ $$817,419$

F $-$$$842,419$

G$-$$$1,350,000$

H$-$$$1,600,000$

I$-$$$2,000,000$

J$-$$$2,025,000$

K $-$$$10,000,000$

L$-$$$12,000,000$

M$-$$$12,025,000$

N$-$ $$38,924,728$

O$-$$$38,942,147$